LMC Lucknow Property Tax: Online Payment & Complete Guide 2026

LMC Lucknow property tax — locally called House Tax — is the annual levy collected by the Lucknow Municipal Corporation (Nagar Nigam Lucknow) from all property owners within Uttar Pradesh’s capital city. Also called the Lucknow Municipal Corporation (LMC), it is the single largest civic authority in Uttar Pradesh’s capital, running everything from house tax to birth certificates to street lights. LMC administers property tax across 8 zones and 110 wards — from prime Gomti Nagar and Hazratganj to fringe zones on the city’s periphery. Tax is calculated on the Annual Rental Value (ARV) method. In some financial years, a rebate of 5% to 10% has been offered for payments made within the first quarter. Properties with an occupancy of greater than 20 years get a 40% rebate. The official portal is lmc.up.nic.in. This guide covers everything a Lucknow property owner needs in 2026.

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About LMC

LMC runs across 8 zones and 110 wards. Prime Gomti Nagar, Hazratganj, and Aliganj wards are taxed higher than fringe wards under Zones 7 and 8.

• Official Portal: lmc.up.nic.in
• Helpline: 1533
• Address: Lucknow Municipal Corporation, Lucknow, Uttar Pradesh

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Who Must Pay?

All owners of residential, commercial, and industrial properties within LMC limits must pay House Tax annually. Landlords remain liable regardless of tenancy arrangements.

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LMC Property Tax Calculation — ARV Method

House Tax = Annual Rental Value (ARV) × Tax Rate. The ARV is not the actual rent you earn but an estimated value assigned by LMC based on property characteristics.

Key factors: property type (residential/commercial), location and zone (1–8), built-up area, construction type, age of building, and occupancy status.

Commercial and mixed-use properties attract a higher unit-area value than pure residential; industrial is a separate bracket. Larger built-up area = larger ARV. LMC uses the covered constructed area, not the plot area or carpet area.

Age-Based Rebate on ARV:
Occupancy greater than 20 years gets a 40% rebate. This significantly reduces tax for owners of older properties in Lucknow’s established neighbourhoods.

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House ID Search

Your House ID is the unique LMC property identifier. Find it on previous receipts. Log in or register at lmc.up.nic.in using your House ID or registered mobile number.

For property verification and data correction: request rectification if your property details (address, size, or usage type) appear incorrectly on the portal.

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How to Pay LMC Lucknow Property Tax Online — FY 2026-27

Visit the official LMC website: lmc.up.nic.in. Log in using your House ID or property account number. New users can register using basic details. Check outstanding tax — click “Pay Your House Tax” to view dues. Choose payment option: credit/debit card, UPI, or net banking.

Payment modes: UPI, Net Banking, Debit Card, Credit Card.

Offline: Visit any LMC ward office with House ID and ID proof. Pay by cash or cheque.

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Rebates & Due Dates

For payments made within the first quarter of the financial year, a rebate of 5–10% may be offered. Monitor the official website or notifications from LMC.

Benefit	Details
Early Payment Rebate	5–10% for Q1 payment (April–June) — verify at lmc.up.nic.in
10% Online Rebate	Online payment before June 30 earns a 10% discount; offline gets 8%
20-Year Occupancy Rebate	40% rebate for buildings over 20 years old
Eco-Friendly Rebate	New eco-friendly rebate (November 2026): rainwater harvesting and solar panels — apply retroactively with valid certificates
Combined Maximum Saving	Stack occupancy-based and eco-friendly rebates for up to 50% total savings on eligible residential properties
Late Payment Penalty	1% per month on outstanding amount + forfeiture of early-payment rebate

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UP Bhulekh — Uttar Pradesh Land Records

Before buying property in Lucknow, verify ownership at upbhulekh.gov.in — Uttar Pradesh’s official land records portal. UP Bhulekh provides Khatauni (ownership record) and Khasra (plot map) for all UP properties. Obtain an Encumbrance Certificate from the Sub-Registrar for urban properties. Both are mandatory before any Lucknow property purchase. Refer to this for Stamp Duty.

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Name Mutation (Namantaran)

Apply online for ownership change after sale, inheritance, or gift via the LMC portal’s mutation section. Visit lmc.up.nic.in → Mutation (Namantaran) → enter House ID → submit documents: registered sale deed, UP Bhulekh Khatauni, nil-dues receipt, Aadhaar card.

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Common Mistakes to Avoid

• ❌ Not claiming the 40% occupancy rebate: Verify building age in LMC records — overpaying is common for 20+ year properties
• ❌ Missing Q1 rebate: Monitor the official LMC portal or local notifications for current rebate schemes — the window opens each April
• ❌ Not stacking rebates: Combine occupancy-based and eco-friendly rebates for up to 50% total savings
• ❌ Skipping UP Bhulekh check: Khatauni verification is essential before any Lucknow property purchase

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FAQs

How do I pay LMC Lucknow property tax online?
Visit lmc.up.nic.in → log in with House ID → click “Pay Your House Tax” → pay via UPI, card, or net banking.

What is the maximum saving possible?
Up to 50% by combining occupancy-based and eco-friendly rebates on eligible residential properties.

What rebate applies for online early payment?
Online payment before June 30 gets a 10% discount; offline payment in the same period gets 8%.

What is UP Bhulekh?
UP’s official land records portal at upbhulekh.gov.in — Khatauni and Khasra records for all UP properties.

Portal: lmc.up.nic.in. Helpline: 1533. UP Bhulekh: upbhulekh.gov.in.